I-3, r. 1 - Regulation respecting the Taxation Act

Section 360r35 Disposition versions

2012-09-01

360R35. Where an expenditure incurred before any time is included in computing the aggregate referred to in subparagraph a of the second paragraph of section 360R31 in respect of a taxpayer and where, after that time, a person becomes entitled to receive an amount of assistance, within the meaning of paragraph c.0.1 of section 359 of the Act, that is included in computing the aggregate referred to in subparagraph b of the second paragraph of section 360R31, the stated percentage of that amount of assistance must be included in the aggregate referred to in subparagraph b of that paragraph in respect of the taxpayer at the time when that expenditure was incurred.

s. 360R16.8; O.C. 2509-85, s. 18; O.C. 91-94, s. 27; O.C. 35-96, s. 35; O.C. 134-2009, s. 1.